Amazon.com description: Product Description: This is one of a series of short, practical, not overly technical but authoritative books for nonfinancial managers and professionals covering the most important basic finance and accounting subjects. The text explains clearly the rate of return, controlling rate of return, other measures of results, cost of capital, rate of return on new debt, capital budgeting, comparing two investment proposals, and cash flow and accounting income compared. The text will be of use to nonfinancial business managers with varied backgrounds in marketing, production, engineering and real estate; lawyers, doctors, architects, and consultants.